We're dividing 147759 by 40 
The aim is to understand the frequency of 40 in 147759.

On to step 1:
The number 40 fits into 1 0 times, leaving a remainder of 1.
The next digit of our result is 0. 
Result so far: 0.0
Subtract 0 from 1 to get 1.
Append the next digit (4) from the dividend to 1 and continue with: 14 / 40

Moving on to step 2:
40 goes into 14 0 times with a remainder of 14.
Record the quotient 0 as the next digit in the result. 
Result so far: 0.0
If we take 0 away from 14, we end up with 14.
Fetch the next digit (7) from the dividend, attach it to 14 and continue: 147 / 40

Let's proceed to step 3:
40 goes into 147 3 times with a remainder of 27.
Put 3 as the next digit of the answer. 
Result so far: 3.0
Subtract 120 from 147 to get 27.
Include the next digit (7) from the dividend after 27, then repeat: 277 / 40

Advancing to step 4:
When dividing 277 by 40, we get 6 with a remainder of 37.
Use 6 as the next digit of our solution. 
Result so far: 36.0
Subtract 240 from 277 to get 37.
Grab the next digit (5) from the dividend, add it to 37, then carry on: 375 / 40

On to step 5:
The number 40 fits into 375 9 times, leaving a remainder of 15.
Write down 9 as next digit of the result. 
Result so far: 369.0
If we subtract 360 from 375, we get 15.
Include the next digit (9) from the dividend after 15, then repeat: 159 / 40

Let's proceed to step 6:
40 goes into 159 3 times with a remainder of 39.
The next digit of our result is 3. 
Result so far: 3693.0
The remainder is 39 after subtracting 120 from 159.
Since there are no more digits in the dividend, we add a zero to the remainder making it 390, and continue the process.

Moving on to step 7:
When dividing 390 by 40, we get 9 with a remainder of 30.
The next digit of our result is 9. 
Result so far: 3693.9
Subtract 360 from 390 to get 30.
Since there are no more digits in the dividend, we add a zero to the remainder making it 300, and continue the process.

Going ahead to step 8:
The number 40 fits into 300 7 times, leaving a remainder of 20.
Put 7 as the next digit of the answer. 
Result so far: 3693.97
If we subtract 280 from 300, we get 20.
Since there are no more digits in the dividend, we add a zero to the remainder making it 200, and continue the process.

Advancing to step 9:
40 goes into 200 5 times with a remainder of 0.
The next digit of our result is 5. 
Result so far: 3693.975
If we take 200 away from 200, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Going ahead to step 10:
40 goes into 0 0 times with a remainder of 0.
Record the quotient 0 as the next digit in the result. 
Result so far: 3693.975
If we take 0 away from 0, we end up with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

Let's proceed to step 11:
0 divided by 40 is 0 with a remainder of 0.
Put 0 as the next digit of the answer. 
Result so far: 3693.975
Subtracting 0 from 0 leaves us with 0.
Since there are no more digits in the dividend, we add a zero to the remainder making it 0, and continue the process.

In conclusion, the division gives 3693.975 with a balance of 0.0.